Stroobants Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Stroobants Consulting
Largest movements
- Current investments +€45,382
up €45,382 (+53.7%), from €84,458 to €129,840
- Financial fixed assets -€32,616
down €32,616 (-100%), from €32,616 to €0
- Receivables within one year -€7,822
down €7,822 (-16.0%), from €48,774 to €40,952
of which Trade receivables: -€7,706
- Cash -€5,796
down €5,796 (-29.3%), from €19,750 to €13,954
mainly Current investments (-€45,382) and Contributions, distributions and other (-€35,000)
- Tangible fixed assets -€2,627
down €2,627 (-4.4%), from €59,922 to €57,295
of which Land and buildings: -€1,649
- Tax, wage and social debts -€5,025
down €5,025 (-17.8%), from €28,241 to €23,216
- Financial income -€31,403
down €31,403 (-97.3%), from €32,279 to €876
- Gross operating margin +€21,411
up €21,411 (+62.7%), from €34,140 to €55,551
- Depreciation +€1,826
up €1,826 (+63.4%), from €2,881 to €4,707
- Taxes -€1,354
down €1,354 (-8.4%), from €16,153 to €14,800
- Other operating charges +€1,073
up €1,073 (+155%), from €692 to €1,766
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,652 | €243,744 | -€1,908 | -0.8% |
| Fixed assets | 21/28 | €92,538 | €57,295 | -€35,243 | -38.1% |
| Tangible fixed assets | 22/27 | €59,922 | €57,295 | -€2,627 | -4.4% |
| Land and buildings | 22 | €49,416 | €47,767 | -€1,649 | -3.3% |
| Plant, machinery and equipment | 23 | €308 | €1,089 | +€781 | +253% |
| Furniture and vehicles | 24 | €5,735 | €5,128 | -€606 | -10.6% |
| Other tangible fixed assets | 26 | €4,463 | €3,310 | -€1,152 | -25.8% |
| Financial fixed assets | 28 | €32,616 | €0 | -€32,616 | -100% |
| Current assets | 29/58 | €153,114 | €186,449 | +€33,335 | +21.8% |
| Amounts receivable within one year | 40/41 | €48,774 | €40,952 | -€7,822 | -16.0% |
| Trade receivables | 40 | €48,658 | €40,952 | -€7,706 | -15.8% |
| Other amounts receivable | 41 | €116 | €0 | -€116 | -100% |
| Current investments | 50/53 | €84,458 | €129,840 | +€45,382 | +53.7% |
| Cash at bank and in hand | 54/58 | €19,750 | €13,954 | -€5,796 | -29.3% |
| Deferred charges and accrued income | 490/1 | €132 | €1,703 | +€1,571 | +1,191% |
| Total equity and liabilities | 10/49 | €245,652 | €243,744 | -€1,908 | -0.8% |
| Equity | 10/15 | €213,141 | €212,856 | -€284 | -0.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €213,141 | €212,856 | -€284 | -0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €213,141 | €212,856 | -€284 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,511 | €30,888 | -€1,623 | -5.0% |
| Amounts payable within one year | 42/48 | €32,511 | €30,888 | -€1,623 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Financial debts | 43 | €10 | €0 | -€10 | -100% |
| Credit institutions | 430/8 | €10 | €0 | -€10 | -100% |
| Trade debts | 44 | €350 | €2,506 | +€2,156 | +616% |
| Suppliers | 440/4 | €350 | €2,506 | +€2,156 | +616% |
| Taxes, remuneration and social security | 45 | €28,241 | €23,216 | -€5,025 | -17.8% |
| Taxes | 450/3 | €28,241 | €23,216 | -€5,025 | -17.8% |
| Other amounts payable | 47/48 | €577 | €1,832 | +€1,255 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,881 | €4,707 | +€1,826 | +63.4% |
| Other operating charges | 640/8 | €692 | €1,766 | +€1,073 | +155% |
| Non-recurring operating charges | 66A | €6,967 | €0 | -€6,967 | -100% |
| Gross operating margin | 9900 | €34,140 | €55,551 | +€21,411 | +62.7% |
| Operating profit (loss) | 9901 | €23,599 | €49,079 | +€25,479 | +108% |
| Financial income | 75/76B | €32,279 | €876 | -€31,403 | -97.3% |
| Recurring financial income | 75 | €32,279 | €876 | -€31,403 | -97.3% |
| Financial charges | 65/66B | €1,404 | €439 | -€964 | -68.7% |
| Recurring financial charges | 65 | €1,404 | €439 | -€964 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €54,475 | €49,515 | -€4,959 | -9.1% |
| Income taxes | 67/77 | €16,153 | €14,800 | -€1,354 | -8.4% |
| Profit (loss) for the period | 9904 | €38,321 | €34,716 | -€3,606 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,321 | €34,716 | -€3,606 | -9.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.